https://www.taxtmi.com/caselaws?id=384777 SEZ refund under Notification No. 12/2013-ST was examined on two points: common use of services for SEZ and DTA operations, and limitation. The Tribunal applied its earlier decision in the assessee's own case and stated that refund of service tax on specified services used for authorised SEZ operations could not be denied merely because those services also related to DTA supply. It also read the notification's time-computation provisions to hold that the claim was filed within the prescribed period. The rejection of refund was set aside, and the refund claims were allowed with consequential relief. en-us Fri, 16 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384777 SEZ refund under Notification No. 12/2013-ST was examined on two points: common use of services for SEZ and DTA operations, and limitation. The Tribunal applied its earlier decision in the assessee's own case and stated that refund of service tax on specified services used for authorised SEZ operations could not be denied merely because those services also related to DTA supply. It also read the notification's time-computation provisions to hold that the claim was filed within the prescribed period. The rejection of refund was set aside, and the refund claims were allowed with consequential relief. Case-Laws Service Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384777